Accommodation provided by an employer can be taken into account when calculating the National Minimum Wage or National Living Wage.
No other kind of company benefit (such as food, a car, childcare vouchers) counts towards the minimum wage.
Accommodation offset rates
The accommodation rates are set in April each year.
Use the minimum wage calculator to check if it’s been paid.
Using the offset rate to work out the minimum wage
If an employer charges more than the offset rate, the difference is taken off the worker’s pay which counts for the National Minimum Wage or National Living Wage.
This means the higher the accommodation charge, the lower a worker’s pay when calculating the minimum wage.
If the accommodation charge is at or below the offset rate, it does not have an effect on the worker’s pay.
If the accommodation is free, the offset rate is added to the worker’s pay.
See examples of accommodation rates for minimum wage calculations.